First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP7082019, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2019/20

Information on the course unit
Degree course Second cycle degree in
EP2423, Degree course structure A.Y. 2017/18, A.Y. 2019/20
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Degree course track ACCOUNTING AND FINANCE [001PD]
Number of ECTS credits allocated 9.0
Type of assessment Mark
Course unit English denomination ADVANCED INTERNATIONAL TAXATION LAW
Department of reference Department of Economics and Management
E-Learning website
Mandatory attendance No
Language of instruction English
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge MARCELLO POGGIOLI IUS/12

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Core courses IUS/12 Tax Law 9.0

Course unit organization
Period Second semester
Year 1st Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 9.0 63 162.0 No turn

Start of activities 02/03/2020
End of activities 12/06/2020
Show course schedule 2019/20 Reg.2017 course timetable

Examination board
Board From To Members of the board
3 Commissione A.A. 2019/20 01/10/2019 30/11/2020 POGGIOLI MARCELLO (Presidente)

Prerequisites: Students should be aware that the course is being held in English. Therefore, it is required that students have at least an intermediate proficiency in English. Albeit not necessary at the very beginning of the course, a basic knowledge of juridical terminology is suggested.
Target skills and knowledge: Knowledge of the fundamental concepts of International Taxation Law and of their functional roots.
Ability to ascertain operative problems arising in the taxation of cross-border transactions and of the legal instruments available to the taxpayers in order to tackle such complexity.
Examination methods: Written examination. Students will complete a paper, testing their overall achievement in the course.
Assessment criteria: Correct use of legal concepts and application of appropriate discipline.
Problem-solving abilities, in cross-border, complex and everchanging contexts.
Course unit contents: This course is designed to provide students with deeper understanding of rules governing the taxation of persons doing business in an international setting.
Contents will cover a broad range of topics, ranging from national to EU legal systems, from direct to indirect taxation (namely, from Income taxation to custom duties and VAT taxation), with a final perspective on OECD BEPS (Base erosion, Profit Shifting) recommendations and their current implementation.
Planned learning activities and teaching methods: Lectures will be followed by problem-solving and case discussion.
Additional notes about suggested reading: Students will gain access to the materials of the course by accessing to the e-learning platform ( Available materials will be the following:
•Slides (in MS-Powerpoint format),
•Exercises and tests;
•Solutions of the tests;
•Selected readings.
Textbooks (and optional supplementary readings)
  • Arnold, Brian J., International Tax Primer. The Hague: Wolters Kluwer, 2019. Cerca nel catalogo
  • Christiana HJI Panayil, Advanced issues in International and European Tax Law. Oxford: Bloomsbury Publishing, 2015.

Innovative teaching methods: Teaching and learning strategies
  • Problem based learning
  • Case study
  • Action learning
  • Problem solving

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)